SUBAIR . T. B. Vs. STATE OF KERALA

JUDGEMENT

(1.) The present Writ Petition (Civil) under Article 226 of the Constitution of India is filed impugning Exhibits P-1 and P-2 summons for appearance of the petitioner for arrest for violation of Sec. 69 (1) of the CGST Act, 2017.

(2.) Mr. Joseph Kodianthara (Sr.), Learned Counsel for the petitioner submits that without compliying the mandatory provisions of Sec. 41A of the Cr.P.C., petitioner is sought to be arrested for an alleged offence as defined under of Sec. 69 (1) of the CGST Act, 2017. In support to his submission, Learned Counsel for the petitioner has placed reliance on the Supreme Court Judgment in State of Gujarat etc. v. Choodamani Prameshwaran Iyer and Another (2023 SCC Online SC 1043).

(3.) On the other hand, Ms. Rashmita Ramachandran, Learned Government Pleader has opposed the writ petition and submitted that the petitioner has been issued notice for appearance and despite the notice, the petitioner has not appeared to record his statement. The petitioner is an absconder. She further submits that in fact, in this case, though there is no requirement of compliance of the provisions of Sec. 41A of the Cr. P.C., but the same should be deemed to have been complied by issuing summons vide Exhibits P-1 and P-2.